GST State Code explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The GST state code for Sikkim is 11. This two-digit code is the first part of every GSTIN registered in Sikkim and identifies the state for GST purposes.
GST State Code for Sikkim
| State | Sikkim |
| GST State Code | 11 |
| Capital | Gangtok |
How the code appears in a GSTIN
A GSTIN is a 15-character number. The first two digits are the state code — so every GSTIN issued in Sikkim begins with 11. The next ten characters are the PAN, followed by an entity code, a default digit and a checksum.
GST jurisdiction in Sikkim
- Every taxpayer in Sikkim is assigned to either a Central or State GST jurisdiction (division, range and commissionerate)
- You can find your jurisdiction on your GST registration certificate (REG-06) or by searching your GSTIN on the GST portal
- Intra-state supplies in Sikkim attract CGST + SGST; inter-state supplies attract IGST
Staying compliant in Sikkim
Beyond this, every business operating in Sikkim needs to keep its core registrations and filings up to date:
- GST registration and returns (the Sikkim state code is 11)
- Shop & Establishment registration for the premises and staff
- Professional tax deduction and payment (levied in Sikkim)
- Income-tax filing, TDS and proper bookkeeping
More Sikkim guides
- Minimum Wages in Sikkim
- Professional Tax: Slabs & Registration in Sikkim
- Road Tax: Rates & Calculation in Sikkim
- Shop & Establishment Act in Sikkim
- Stamp Duty & Registration Charges in Sikkim
Need help with compliance in Sikkim?
TaxClue handles GST, professional tax, licences and registrations across Sikkim — fully online.
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